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2018 (3) TMI 170 - AT - Central ExciseRectification of mistake - in the remand proceedings while considering the issue of penalty this Tribunal has not considered the fact that the provisions of Section 11AC of the Act for imposition of penalty were not in the statute book before 28.09.1996, therefore, for the period prior to 28.09.1996, no penalty is imposable on the appellant and for that reason the order of this Tribunal dated 28.02.2012 be recalled - time limitation - Held that: - Hon'ble Apex Court in the case of Sunitadevi Singhania Hospital Trust [2008 (11) TMI 249 - SUPREME COURT OF INDIA], held that the limitation will be applicable to the Tribunal for taking suo-moto action for rectification of mistake but the aggrieved party can file an application for rectification of mistake at any time but showing the reasons for causing delay that there has been injustice done to them by the order of this Tribunal - the affirmation of the said order of this Tribunal by the Hon'ble Apex Court is through a non-speaking order, therefore, the same cannot be held that the application for rectification of mistake is barred of limitation - issue of limitation decided in favor of applicant. Merger of the order of this Tribunal with the order of Hon'ble High Court as well as the Hon'ble Apex Court - Held that: - the order of this Tribunal does not merge with the order of the Hon'ble Apex Court or the Hon'ble High Court. Moreover, the Hon'ble High Court itself has given liberty to the applicant to take appropriate remedy in accordance with law. Penalty for the period prior to 28.09.1996 - Held that: - the order of this Tribunal dated 28.02.2012 is not correct, therefore, on the aspect of imposition of penalty prior to 28.09.1996, the issue is to be addressed by this Tribunal and only for the said issue, the order of this Tribunal dated 28.02.2012 is recalled. Application disposed off.
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